Patricia Martínez Ruiz
Electronic invoicing is no longer just a future prospect. It is a real change that is beginning to take shape with the approval of the new Royal Decree regulating its use in business-to-business (B2B) transactions.
This development, which is part of the Crea y Crece Act, marks a turning point in the way companies manage their revenue.
A New Landscape for Business Revenue
For years, many organizations have relied on processes based on PDFs, emails, or even Excel. This model is starting to fall behind.
Electronic invoicing introduces a structured, automatable, and traceable system. This not only fulfills a regulatory requirement but also represents a clear improvement in day-to-day operations.
In practice, this means:
- Fewer manual tasks and fewer errors
- Greater visibility into the status of collections and payments
- More Agile and Connected Processes
It’s not just about changing the invoice format; it’s about transforming how it’s managed
What Changes with the New Royal Decree
One of the most important aspects is the complete traceability of the billing cycle.
From now on, it will not only be necessary to issue the invoice, but also to track its status—from receipt through to actual payment. This tracking will give companies greater control and predictability.
In addition, the model is based on two approaches:
- Private platforms, which must be interoperable with one another
- A free public platform launched by the Tax Agency
This approach ensures that all companies, regardless of their size, can adapt to the new system.
When to Start. Adjustment Periods.
Although the Royal Decree has already been approved, the ministerial order that will define the technical details and set the deadlines has yet to be issued.
This order is expected to be published before July 1, 2026. As of that date:
- Companies with revenue exceeding 8 million euros will have one year to comply
- SMEs and self-employed individuals will have two years
It may seem like there is some leeway, but experience shows that these processes take time, especially when they affect internal systems and processes.
An obligation that is also an opportunity
Beyond regulatory compliance, this change opens the door to reviewing and improving internal management.
Planning ahead not only helps you avoid rushing, but also allows you to take advantage of the transition to streamline processes, improve efficiency, and gain greater financial control.
Because, at the end of the day, it’s not just about issuing electronic invoices. It’s about working better.
An obligation that is also an opportunity
At i3s, we offer a solution for managing electronic invoices in SAP environments, designed to facilitate regulatory compliance and integration with existing systems.
If you want to understand how to navigate this change successfully, we’d be happy to guide you through the process. A solu
